Who does BRSR Core apply to?

BRSR Core assessment or assurance reaches the top 1,000 listed entities in FY2026-27. It is the assured subset of the wider Business Responsibility and Sustainability Report, so the numbers inside it have to carry an evidence trail an assurance provider can follow.

What is the CBAM definitive period?

The CBAM definitive period began on 1 January 2026. From that date embedded emissions carry a price at the EU border, so the emissions data behind a consignment became a commercial input rather than a reporting formality.

When is the first CBAM declaration due?

The first CBAM declaration is due on 30 September 2027, covering calendar-year 2026 imports. The data it relies on was generated in the year before it is filed, which is why exporters need consignment-level records in place well ahead of the deadline.

When is the first CCTS emissions report due?

The first annual CCTS emissions report is due to the Bureau of Energy Efficiency on 31 July 2026. It applies to roughly 490 obligated entities across seven notified sectors.

When does the SBTi Corporate Net-Zero Standard V2.0 take effect?

SBTi Corporate Net-Zero Standard V2.0 takes effect on 31 January 2027. It brings mandatory data assurance, and it requires every Scope 3 category that accounts for 5 percent or more of the inventory.

When do SBTi V1.3.1 submissions close?

SBTi V1.3.1 submissions close on 31 January 2028. From that point V2.0 is the only route to a validated target.

When does the EU Digital Battery Passport go live?

The EU Digital Battery Passport goes live on 18 February 2027. It covers EV, LMT and industrial batteries above 2 kWh, which pushes per-part carbon data collection down into OEM supply chains.

What is the India Climate Finance Taxonomy?

The India Climate Finance Taxonomy has been drafted but not yet notified, so it carries no date. On notification, every lender must classify its entire loan book, which makes it the largest unfired trigger in Indian BFSI.

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Last verified: 19 August 2026. Sources cited on every row.

All India EU UAE Global BRSR Core CBAM CCTS SBTi CSRD

Date	Framework	Applies to	Action & penalty	Prep
31 Jul 2025	CDP GLOBAL	All companies invited by investor CDP signatories	Climate Change 2025 questionnaire close Penalty: No 2025 score; investor question on record	Get ready → CDP calendar
30 Sep 2025	BRSR Core INDIA	Top 500 listed by market cap	BRSR Core FY 2024-25 filing with assurance Penalty: SEBI observation, re-filing	Get ready → SEBI circular Jul 2023
31 Oct 2025	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q3 2025 quarterly transitional report Penalty: EUR 10 to 50 per tonne unreported	Get ready → CBAM Implementing Regulation
31 Dec 2025	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	End of CBAM transitional phase Penalty: Preparation gap into definitive phase	Get ready → Regulation (EU) 2023/956
1 Jan 2026	CBAM EU · INDIA EXPORTERS	EU importers of iron, steel, aluminium, cement, fertiliser, hydrogen, electricity	CBAM definitive period begins; certificate obligation live Penalty: Certificate surrender, default punitive values without data	Get ready → Regulation (EU) 2023/956
31 Jan 2026	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q4 2025 last transitional quarterly report Penalty: EUR 10 to 50 per tonne unreported	Get ready → CBAM Implementing Regulation
31 Mar 2026	CCTS INDIA	9 obligated sectors (cement, iron & steel, aluminium, pulp & paper, chlor-alkali, textiles, fertiliser, refining, petrochemicals)	End of first year of first CCTS compliance cycle Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power notification 28 Jun 2023
~1 Apr 2026	CDP GLOBAL	All companies invited by investor CDP signatories	Climate Change 2026 questionnaire opens Penalty: No 2026 score if not started in time	Get ready → CDP calendar
30 Apr 2026	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q1 2026 first definitive-period report Penalty: Certificate obligation on importer	Get ready → CBAM Implementing Regulation
31 May 2026	CSRD EU	Large public-interest entities in the EU (FY 2024 reporters)	CSRD FY 2024 filing deadline (typical calendar-year filer) Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2022/2464
31 Jul 2026	CDP GLOBAL	All companies invited by investor CDP signatories	Climate Change 2026 questionnaire close Penalty: No 2026 score; investor question on record	Get ready → CDP calendar
31 Jul 2026	BRSR Core INDIA	Top 500 listed by market cap	BRSR Core FY 2025-26 filing with assurance (Q1 filing window) Penalty: SEBI observation, re-filing	Get ready → SEBI circular Jul 2023
30 Sep 2026	BRSR Core INDIA	Top 1,000 listed by market cap	BRSR Core FY 2025-26 filing (all top 1,000 begin filing) Penalty: SEBI observation, re-filing	Get ready → SEBI circular Jul 2023
31 Oct 2026	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q3 2026 definitive-period report Penalty: Certificate obligation on importer	Get ready → CBAM Implementing Regulation
31 Dec 2026	UAE Decree 11 UAE	All entities operating in the UAE (per Cabinet threshold notification)	First annual GHG inventory submission (per implementing regulations phase-in) Penalty: Fines up to AED 2 million, doubling for repeat	Get ready → Federal Decree Law 11 of 2024
31 Jan 2027	CBAM EU · INDIA EXPORTERS	EU importers of covered goods; Indian exporters supply data	CBAM Q4 2026 definitive-period report Penalty: Certificate obligation on importer	Get ready → CBAM Implementing Regulation
18 Feb 2027	Battery Passport EU	LMT, EV and industrial battery makers/importers >2 kWh selling into EU	Digital Battery Passport becomes mandatory Penalty: National sanctions, market exclusion, product recall	Get ready → Regulation (EU) 2023/1542, Article 77
31 Mar 2027	CCTS INDIA	9 obligated sectors	End of first CCTS compliance cycle (FY 2025-26 & FY 2026-27) Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power notification 28 Jun 2023
31 May 2027	CSRD EU	Large undertakings in the EU (FY 2025 reporters)	CSRD FY 2025 filing deadline (typical calendar-year filer) Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2022/2464
30 Sep 2027	CCTS INDIA	9 obligated sectors	CCTS verification and filing window opens (post first cycle) Penalty: INR 10,000 per tonne CO2e in excess of target	Get ready → BEE, Ministry of Power
31 May 2028	CSRD EU	Listed SMEs in the EU (FY 2026 reporters)	CSRD FY 2026 filing deadline Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2022/2464
31 May 2029	CSRD EU · NON-EU PARENTS	Non-EU parent companies with EUR 150M+ EU turnover	CSRD non-EU parent regime first filing (FY 2028 data) Penalty: National-level sanction, restricted EU market access	Get ready → Directive (EU) 2022/2464
Rolling	SBTi GLOBAL	Any company that has submitted an SBTi commitment letter	Validated target within 24 months of commitment Penalty: Public "Removed" status on SBTi dashboard	Get ready → SBTi Corporate Net-Zero Standard v1.2
Rolling	ISSB GLOBAL	Any adopter jurisdiction (Australia, UK live; India, US TBD)	IFRS S1 / S2 disclosure alongside financial statements Penalty: Audit qualification per jurisdiction rules	Get ready → IFRS S1, S2 (June 2023)
Request	ISO 14067 GLOBAL	Any exporter asked for a product carbon footprint	CFP declaration issued to buyer Penalty: RFP loss	Get ready → ISO 14067:2018
Request	GHG PS GLOBAL	Any exporter asked for a GHG Protocol Product Standard number	Product number under GHG PS to buyer Penalty: RFP loss	Get ready → GHG Protocol Product Standard
Tender	EPD EU · MIDDLE EAST	Any manufacturer bidding into EPD-referencing tenders	Verified EPD published in an accredited programme Penalty: Tender exclusion	Get ready → ISO 14025, EN 15804

A note on dates. Every date is drawn from the primary source cited in the last column: SEBI circulars, EU Regulations and Implementing Regulations, IFRS Foundation publications, BEE notifications, and MoCCAE (UAE) Federal Decree Laws. Where a filing window is not fixed by the regulator (for example BRSR Core Q1 filing), we quote the practical filing date per the SEBI (LODR) Regulations, 2015. Some rows are "Rolling" (SBTi 24-month clock, ISSB per-adopter) or "Request" (ISO 14067, GHG Product Standard) or "Tender" (EPD). These carry no fixed date; the trigger is a commitment, a buyer request, or a tender opening. Refresh cadence: quarterly, or on any regulator notification that moves a date.